Short-term Convergence: Segment Reporting

Date recorded:

The Board discussed an issue that arose during the preparation of the ballot draft of an exposure draft on amendments to IAS 14 Segment Reporting. The issue was the consistency of terminology in the ED.

The Board agreed that the ED should use the term 'operating segment' throughout and that the ED should be titled Operating Segments.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.